United States Tax Court April 21, 1981, Docket No. 16363-79. (Trowbridge v. Commissioner)

MILTON ELMO TROWBRIDGE and ELIZABETH TROWBRIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Trowbridge v. Commissioner Docket No. 16363-79. United States Tax Court T.C. Memo 1981-190; 1981 Tax Ct. Memo LEXIS 554; 41 T.C.M. (CCH) 1302; T.C.M. (RIA) 81190; April 21, 1981. William E. Bishop, for the petitioners. Shuford A. Tucker, Jr. and Vallie C. Brooks, for the respondent.